haku: @author Hunter, J. E. / yhteensä: 25
viite: 2 / 25
| Tekijä: | Hunter, J. E. Schmidt, F. I. Coggin, T. D. |
| Otsikko: | Problems and pitfalls in using capital budgeting and financial accounting techniques in assessing the utility of personnel programs. |
| Lehti: | Journal of Applied Psychology
1988 : AUG, VOL. 73:3, p. 522-528 |
| Asiasana: | CAPITAL BUDGETING FINANCIAL ACCOUNTING PERSONNEL MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | A demonstration that capital budgeting and financial accounting techniques used to evaluate the utility of human resources programmes: selection, training and performance appraisal - are sometimes conceptually and logically inappropriate and have negative consequences, related to an appropriate conceptual definition of utility. Discounting. Two cases. How utility should be defined. The market value of utility versus cost value. Variable costs in utility. Utility as a contribution to pretax and posttax profit. Three Tables illustrate the study. |
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